COMMISSIONER OF INCOME TAX TDS vs. M/S MEWAR HOSPITAL PVT LTD
ITA/6/2021HC Rajasthan01 Nov 2022
Bench: SANDEEP MEHTA,KULDEEP MATHUR
For Respondent: THE PRINCIPAL COMMISSIONER OF INCOME TAX
transfer cannot be treated as 'income from capital
gain'. The CIT(A) treated it as "income from other sources" so as to tax the same.
This finding of the CIT(A) is not proper. The assesses herein were holding
trusteeship in the Carmel Educational Trust which was relinquished in favour of
trustees of Believers Church, and this right is nothing
